The advent of the IT‐led era and the increased competition have forced companies to react to the new changes in order to remain competitive. Enterprise resource planning (ERP) systems offer distinct advantages in this new business environment as they lower operating costs, reduce cycle times...

Purpose – The aim of this paper is to examine the accounting benefits involved in adopting enterprise systems, but also to comprehend the underlying causes that motivate their adoption. Design/methodology/approach – This paper presents evidence from a survey of 73 companies which implemented...

This study investigates university students’ perceptions of (i) an introductory accounting course and (ii) the profession of accountancy. The study examines the extent to which these perceptions change during the students’ first semester of accountancy studies, and whether these perceptions...